Accounting Multiple Choice Question – 14 October 2025

Which ONE of the following procedures could not be used by assurance providers to provide evidence relating to a balance in the financial statements?

Select ONE answer:

1. Walk-through procedure
2. Test of control
3. Test of detail
4. Analytical procedure

Show your workings to arrive at your answer, and explain and justify your reasons:

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 1

1. Correct => A walk-through procedure does not provide evidence relating to a specific balance on the financial statements, but is used instead to ensure that the systems operate as the assurance provider believes that they do.
2. Not correct
3. Not correct
4. Not correct

This work is licensed under a Creative Commons Attribution 4.0 International License.